Which paragraph is most appropriate?

a. The concept of appraising staff must attach to some form of professional foundation for it to have any real meaning. If it is not seen as part of a career development programme, then we return once more to the view that appraisals can have a demotivating effect on the auditor. Appraisals should be founded on a two-sided agreement that seeks to assess the auditor and then help him/her address any identified deficiencies.

b. The concept of appraising staff must attach to some form of professional foundation for it to have any real meaning. If it is not seen as part of a career development programme, then we return once more to the view that appraisals can have a demotivating effect on the auditor. Appraisals should be founded on an agreement that seeks to assess the auditor and isolate any identified deficiencies.

c. The concept of appraising staff must attach to some form of professional foundation for it to have any real meaning. If it is seen as part of a career development programme, then we return once more to the view that appraisals can have a demotivating effect on the auditor. Appraisals should be founded on a two-sided agreement that seeks to assess the auditor and then help him/her address any identified deficiencies.

d. The concept of appraising staff must attach to some form of disciplinary procedure for it to have any real meaning. If it is not seen as part of a career development programme, then we return once more to the view that appraisals can have a demotivating effect on the auditor. Appraisals should be founded on a two-sided agreement that seeks to assess the auditor and then help him/her address any identified deficiencies.